**Exhibit23**

 

**CONSENT OF INDEPENDENT REGISTEREDPUBLIC ACCOUNTING FIRM**

 

Weconsent to the incorporation by reference in Cinergy Corp.’s RegistrationStatement Nos. 33-55267, 33-55713, 33-56089, 33-56093, 33-56095, 333-51484,333-83461, 333-83467, 333-72898, 333-72900, 333-72902, 333-81770, 333-101707and 333-102515 of our reports dated February 11, 2005 relating to thefinancial statements (which expresses an unqualified opinion on the Company’sconsolidated financial statements and includes an explanatory paragraphreferring to the Company’s change effective in January 1, 2003 in itsaccounting method for asset retirement obligations; change effective January 1,2003 in its accounting for stock based compensation; and change effective July 1,2003 in its accounting for the consolidation of variable interest entities) andmanagement’s report on the effectiveness of internal control over financialreporting appearing in this Annual Report on Form 10-K of Cinergy Corp. for theyear ended December 31, 2004.

 

 
| /s/    | Deloitte & Touche LLP |   |
|--------|---------------------------|--------|
|   | Deloitte & Touche LLP |
|   | Cincinnati, Ohio          |
|   | February 25, 2005    |

 

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**CONSENT OF INDEPENDENT REGISTEREDPUBLIC ACCOUNTING FIRM**

 

Weconsent to the incorporation by reference in The Cincinnati Gas & ElectricCompany’s Registration Statement No. 333-112574 of our report dated February 11,2005 (which expresses an unqualified opinion on the Company’s consolidatedfinancial statements and includes an explanatory paragraph referring to theCompany’s change effective in January 1, 2003 in its accounting method forasset retirement obligations), appearing in this Annual Report on Form 10-K ofThe Cincinnati Gas & Electric Company for the year ended December 31,2004.

 

 
| /s/    | Deloitte & Touche LLP |   |
|--------|---------------------------|--------|
|   | Deloitte & Touche LLP |
|   | Cincinnati, Ohio          |
|   | February 25, 2005    |

 

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**CONSENT OF INDEPENDENT REGISTEREDPUBLIC ACCOUNTING FIRM**

 

Weconsent to the incorporation by reference in PSI Energy, Inc.’s RegistrationStatement No. 333-103304 of our report dated February 11, 2005 (whichexpresses an unqualified opinion on the Company’s consolidated financialstatements and includes an explanatory paragraph referring to the Company’schange effective in January 1, 2003 in its accounting method for assetretirement obligations), appearing in this Annual Report on Form 10-K of PSIEnergy, Inc. for the year ended December 31, 2004.

 

 
| /s/    | Deloitte & Touche LLP |   |
|--------|---------------------------|--------|
|   | Deloitte & Touche LLP |
|   | Cincinnati, Ohio          |
|   | February 25, 2005    |

 

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**CONSENT OF INDEPENDENT REGISTEREDPUBLIC ACCOUNTING FIRM**

 

Weconsent to the incorporation by reference in The Union Light, Heat and PowerCompany’s Registration Statement Nos. 333-119120 and 33-40245 of our reportdated February 11, 2005 (which expresses an unqualified opinion on theCompany’s financial statements and includes an explanatory paragraph referringto the Company’s change effective in January 1, 2003 in its accountingmethod for asset retirement obligations), appearing in this Annual Report onForm 10-K of The Union Light, Heat and Power Company for the year ended December 31,2004.

 

 
| /s/    | Deloitte & Touche LLP |   |
|--------|---------------------------|--------|
|   | Deloitte & Touche LLP |
|   | Cincinnati, Ohio          |
|   | February 25, 2005    |

 

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